Policy Statement

Harvard University requires that faculty, staff, researchers, students, or other individuals who plan for or purchase products, equipment, supplies, and services with University funds, base purchases on sound business practice, best value, accountability, and compliance with donor, sponsor and regulatory requirements. Individuals...

Read more about Procurement

Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows


Policy Statement

Per the IRS, a fellowship is an amount paid to or allowed for the benefit of an individual to aid in the pursuit of that individual’s own study or research. At Harvard, we use the term “fellowships” to refer to a host of payments: awards, stipends, grants, and allowances. Fellowships are generally gross income to the recipient, unless they are qualified payments for required tuition and fees for a degree program.

Generally, student and non-employee...

Read more about Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows

Staff Mobile Phone Policy

Policy Statement

As of September 1, 2016, the University will adopt the current Staff Mobile Phone Policy pilot program as a permanent policy. The University will continue to evaluate the policy periodically and may introduce changes for both new and existing staff in the future.  Individual Harvard schools or units may have implemented more restrictive policies; staff should refer to local policy for more information.

New Harvard University staff and existing staff who did not have a Harvard mobile phone or receive reimbursement or other subsidy for a...

Read more about Staff Mobile Phone Policy

Software Accounting Policy (previously Accounting for Internally-Developed Software)

Key Policy Highlights - Download full policy from left sidebar. 

Policy Statement

This policy defines when costs for purchased and internally-developed software or cloud-hosting arrangements must be capitalized at the University. If direction differs between this policy and external regulations, sponsor or donor terms, or other internal policy or procedures, the more restrictive instruction will apply.

Reason for Policy

This policy exists to ensure...

Read more about Software Accounting Policy (previously Accounting for Internally-Developed Software)

Independent Contractor Policy


Policy Statement

It is Harvard’s policy that an individual who is paid to provide services to Harvard must be hired as an employee unless the engagement satisfies the three-part Independent Contractor test.

An Independent Contractor (IC) is generally an individual who is in an independent trade, business, or profession and offers services to the general public....

Read more about Independent Contractor Policy

Human Subject Payments

Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy....

Read more about Human Subject Payments